{"id":13597,"date":"2018-09-05T00:00:00","date_gmt":"2018-09-04T18:30:00","guid":{"rendered":""},"modified":"2018-09-05T00:00:00","modified_gmt":"2018-09-04T18:30:00","slug":"in-re-brink-39-s-india-private-limited","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13597","title":{"rendered":"In Re: Brink&#39;s India Private Limited"},"content":{"rendered":"<p>In Re: Brink&#39;s India Private Limited<br \/>GST<br \/>2018 (9) TMI 444 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AAR<br \/>Dated:- 5-9-2018<br \/>GST-ARA-60\/2018-19\/B-106 <br \/>GST<br \/>SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER<br \/>\nPROCEEDINGS<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nThe present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as &#8220;the CGST Act and MGST Act&#8221;] by Brink&#39;s India Private Limited, the applicant, seeking an advance ruling in respect of the following questions :<br \/>\n1. Wheth<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366708\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: Brink&#39;s India Private LimitedGST2018 (9) TMI 444 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMIAUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AARDated:- 5-9-2018GST-ARA-60\/2018-19\/B-106 GSTSHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13597\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: Brink&#39;s India Private Limited&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13597","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13597","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13597"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13597\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}